Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2015

Property Tax Annotations

210.0000 CALIFORNIA LAND CONSERVATION ACT

Annotation 210.0025

210.0025 Public Agency. The purchase of property subject to a California Land Conservation Act contract by a public agency, if not by eminent domain or in lieu of eminent domain, does not cancel the contract. The property is subject to tax under section 11, article XIII of the California Constitution, if (1) the situs of the property acquired is outside the boundaries of the public agency, and (2) the property was taxable when it was acquired. C 10/25/2006.